دانلود کتاب مالیات بر دارایی های بخش انرژی: قانون مالیات لهستان در آستانه تحول انرژی

This study addresses an issue which is neglected in the context of the current energy transition processes that the European Union (EU), as well as Poland, is undergoing. The neglect of this topic is probably not due to economic irrelevance. Rather, it may stem from the incomparability of wealth taxation systems in different countries. Of course, wealth taxes are more ‘separatist’ than income or indirect taxes. In the case of the value-added tax (VAT), fairly uniform taxation rules apply throughout the EU. As a result, discourse among lawyers from different EU member states is quite easy. VAT lawyers must be familiar with EU regulations (and, thus, able to understand the regulations of other EU countries based on EU policies) because, without the knowledge of this and—above all—the jurisprudence of the CJ EU, they are unable to properly apply the goods and services tax per the Polish regulation (the Polish equivalent of VAT). In the case of income taxes, different countries’ legal systems also share certain similarities. The very phenomenon of double taxation (and, as a result, the need to apply mechanism to avoid double taxation) requires mutual knowledge of legal solutions. Lawyers dealing with income taxation must at least generally understand other countries’ legal constructs of income taxation if they work for taxpayers with international activities; otherwise, they will not help their clients. Also significant is the pursuit of income tax optimisation, which lawyers currently associate more with the phrase ‘Base Erosion and Profit Shifting’.1 If lawyers want to help clients apply tax optimisations,2 they must be familiar with different countries’ legal systems. In the case of income taxes, legal solutions may often not be uniform worldwide, but some typical solutions operate in individual countries.

Meanwhile, wealth taxes (paid on the possession or ownership of property) operate separately in each country. They are, to some extent, usually literally ‘locked’ within individual countries’ borders. Conflicts between tax jurisdictions do not arise because, as a rule, tangible (in other words, palpable) property which is physically located in a given country is subject to taxation. Lawyers dealing with wealth taxation in Poland may not be at all familiar with the regulations applicable in other coun-tries. For practitioners, knowledge of other countries’ wealth tax regimes is merely a matter of satisfying curiosity. Lawyer–practitioners do not need this knowledge to practise their profession.

This book’s subject is the taxation of assets used for electricity generation (broadly defined). We deal with energy in the narrow sense as electricity. Raw materials, such as oil or gas (their extraction and transport), are dealt with only insofar as they serve to generate electricity. The book aims not only to describe the principles of wealth taxation but also to assess whether the regulation of wealth taxation in Poland affects the energy transition. Assessing whether the possible impact results from a conscious decision by legislature or is a side effect of existing legal solutions is also important.